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Chamber and committees

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 5 May 2021
  6. Current session: 12 May 2021 to 13 May 2025
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Displaying 2074 contributions

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Meeting of the Parliament (Hybrid)

Portfolio Question Time

Meeting date: 23 March 2022

Michelle Thomson

Not only will the ambitious net zero targets set by the Scottish Government require to be funded; the frameworks need to be developed, too. That cannot be done in isolation without consideration, by those with the full fiscal levers, of what measures could be utilised. Given the scale of the challenge and the fact that the majority of green tax powers are reserved to the UK Government, does the cabinet secretary share my concern at the recent Westminster Public Accounts Committee report, which noted that the UK

“Government has no clear plan for how the transition to net Zero will be funded”?

Finance and Public Administration Committee

Framework for Tax

Meeting date: 22 March 2022

Michelle Thomson

In terms of policy change or devising new policies, as you set out, what underpinning further detail do you have? Have you gone as far as developing policies to support people?

Finance and Public Administration Committee

Framework for Tax

Meeting date: 22 March 2022

Michelle Thomson

People will look at changing existing taxes or bringing in new taxes. Our discussion today suggests that changes to taxes are more likely. What information, policies and focus do you have in place to support that?

Finance and Public Administration Committee

Framework for Tax

Meeting date: 22 March 2022

Michelle Thomson

That would be great to know, too.

Finance and Public Administration Committee

Framework for Tax

Meeting date: 22 March 2022

Michelle Thomson

Good morning, minister. I have a couple of short questions. When I read through the framework for tax, I asked myself what word jumped into my head to describe how I felt about it, and it was probably “unobjectionable”. It does what it says on the tin—the Scottish tin, as Liz Smith said.

To pick up on a comment from the deputy convener, at an overarching level, what specific and measurable difference will the framework make? There is little to object to in it, and there is clarification. The deputy convener asked about a more detailed level but, in general terms, how will you know that it has been a success?

Finance and Public Administration Committee

Framework for Tax

Meeting date: 22 March 2022

Michelle Thomson

I can see how the principles, with the two additions, provide the possibility of such a discussion.

Addressing tax avoidance is close to my heart, and you are correct to point it out. House of Commons research on tax avoidance from the last quarter of last year shows that the figure involved is £35 billion a year. We do not know what that equates to in Scottish terms, but that is obviously a huge concern.

Alex Doig may well need to answer this. What is the structure in the Scottish Government—rather than local authorities or whatever—to ensure that there is a focus on tax avoidance? How many full-time-equivalent staff do you have to look at the issue? Does a department head up that work? What management accountability is there? I would appreciate a bit more information about how that functions in the Government, given the importance of the issue.

Finance and Public Administration Committee

Framework for Tax

Meeting date: 22 March 2022

Michelle Thomson

Yes. I am trying to determine the link between regarding the principle as important and translating that into real spend or accountabilities in relation to Revenue Scotland and so on. How does that flow through? It strikes me that there is a possibility that we might be saying something nice but not necessarily translating it into real resource or a real focus. I am trying to get more of a sense of that.

Meeting of the Parliament (Hybrid)

Subsidy Control Bill

Meeting date: 17 March 2022

Michelle Thomson

Will the member give way?

Economy and Fair Work Committee

National Strategy for Economic Transformation

Meeting date: 16 March 2022

Michelle Thomson

I was interested in what you and Gary Gillespie said about exports and evidence of impacts that is still to emerge. Perhaps inadvertently, Gary gave a very good explanation and reminder of why proximity in relation to trade is vital. I understand that we will see the global impacts of the geopolitics that is going on unfold, but in relation to proximity impacts and our trade with Europe, do you have a sense, in numerical terms, of the additional costs that have been incurred as a result of Brexit? How will those additional costs impact on the development of resilience in supply chains? Brexit is on-going and is important in relation to proximity. Do you have any further reflections on that?

Economy and Fair Work Committee

Scottish National Investment Bank

Meeting date: 16 March 2022

Michelle Thomson

I want to pick up on another issue that we touched on earlier: that of risk relative to innovation, which is one of your guiding mantras. It almost seems counterintuitive that, at present, when geopolitics is in a state of flux, there is a requirement for more innovation, including with regard to net zero.

How confident are you that you have landed it just right in the current climate? As you alluded to, if you only ever invested in Government bonds, you would always get a guaranteed return. There is a sweet spot, which I regard as quite challenging, given the nature of how the bank is set up and structured. Not everybody necessarily understands how that translates into risk appetite, and it is not all that common for parliamentarians to understand risk appetite. Do you have any further reflections, in the light of the current state of geopolitics?